Cattle fodder exemption covers de-oiled rice bran used as cattle feed under the sales tax notification.

De-oiled rice bran was held to fall within the expression "cattle fodder" in the sales tax exemption notification because it was used as cattle feed and there was no effective denial of that use. The Court treated "fodder" as food supplied to cattle and found no material distinction between cattle fodder and cattle feed for the purpose of the notification. It was therefore covered by the exemption and not liable to sales tax.

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Issues: Whether de-oiled rice bran falls within the expression "cattle fodder" in the sales tax exemption notification and is, therefore, exempt from tax.

Analysis: The exemption notifications covered cattle fodder, including specified allied items. The material on record showed that de-oiled rice bran was used, inter alia, as cattle feed, and there was no effective denial of that assertion. The expression "fodder" was understood as food supplied to cattle or feed, and the Court held that there was no material difference between cattle fodder and cattle feed for the purpose of the notification.

Conclusion: De-oiled rice bran was covered by the expression "cattle fodder" and was exempt from sales tax.

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